Land Transfer Duties Act (R.S.Q., c. D-17). Country/Territory Canada Territorial subdivision Québec Document type Legislation Date 1976 (2019) Source FAO, FAOLEX Subject Land & soil Keyword Land tenure Tax/levy Cadastre/land registration Ownership Geographical area Americas, Arctic, Asia and the Pacific, East Pacific, North America, North Atlantic Abstract The purpose of the present Act is to regulate the duties due in land transfer. The Act contains at the outset a definition clause relating to various terms employed therein such as, “consideration”, “corporation not resident in Canada”; “land”, “recreational property”, “transfer”. Section 4 establishes that every transfer made after 11 May 1976 relating to land situated in Quebec requires the transferee to pay duties at the rate of 33 per cent of the value of the consideration. Furthermore, the text deals with issues such as Joint and several liability of transferees, time of the payment, duties of the registrar, powers of the Minister, several deeds evidencing the same transfer, condition relating to the reduction, etc. The Act consists of 51 articles. Full text English Website www.qp.gov.bc.ca